Part 7Income charged under this Act: rent-a-room and foster-care relief

Chapter 1Rent-a-room relief

Relief if amount does not exceed limit

791Full rent-a-room relief: introduction

Sections 792 to 794 (which give the full form of rent-a-room relief) apply if—

a

an individual qualifies for rent-a-room relief for a tax year,

b

the individual's total rent-a-room amount for the tax year does not exceed the individual's limit for the tax year, and

c

no election by the individual under section 799 has effect to disapply the full relief for the tax year.